Legal Opinion
Kramer v. Commissioner
United States Tax Court
Decided September 28, 1988No. Docket No. 26249-81Unpublished
1Opinion of the Court
DAVID KRAMER AND ANITA KRAMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kramer v. Commissioner
Docket No. 26249-81.
United States Tax Court
T.C. Memo 1988-475; 1988 Tax Ct. Memo LEXIS 486; 56 T.C.M. (CCH) 378; T.C.M. (RIA) 88475;
September 28, 1988.
Robert A. Shupack, for the petitioners.
James R. Rich, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent, in a statutory notice of deficiency mailed July 24, 1981, determined income tax deficiencies in petitioners' 1977 and 1978 taxable years in the amounts of $ 17,709 and $ 20,304, respectively.…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
- Grodt & McKay Realty, Inc. v. CommissionerUnited States Tax Court · 1981
- Rice's Toyota World, Inc. v. CommissionerUnited States Tax Court · 1983
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